Protection of office

If the holder of an ‘office’ incurs legal expenses in protecting it, a deduction may be allowed. In Mitchell v Child (1942) 24 TC 511 the taxpayer, a rector, incurred costs in opposing a Bill which had as its object the expansion of a nearby aerodrome. If the Bill had been successful the rector would have lost his rectory. His opposition was successful and it was held that the expense was incurred wholly, exclusively and necessarily in the performance of his duties as rector. Macnaghten J said, at p. 514:

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.